PERBEDAAN PRAKTIK MANAJEMEN LABA (Perbandingan Antara Industri Perbankan dan Industri Manufaktur)
This study aims to test empirically the differences in earnings management practices (comparison between the banking industry and manufacturing industry). The variables in this study is the variable earnings management and industry types. Earnings management is measured by using a measure of discret...
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| Main Authors: | , |
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| Format: | Theses and Dissertations NonPeerReviewed |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2011
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| Subjects: | |
| Online Access: | https://repository.ugm.ac.id/97228/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=54053 |
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| Institution: | Universitas Gadjah Mada |
| Summary: | This study aims to test empirically the differences in earnings management
practices (comparison between the banking industry and manufacturing industry).
The variables in this study is the variable earnings management and industry
types. Earnings management is measured by using a measure of discretionary
accruals.
The sample is taken by purposive sampling. Based on that criteria obtained a
sample of 16 companies to the banking industry and 16 companies for the
manufacturing industry with each of the 80 industry observations. This type of
data in this study is secondary data banking industry and manufacturing industry
in Indonesia Stock Exchange listing. Source data obtained from the OSIRIS FEB
UGM. Hypothesis testing is done by using t-test.
The results showed that the practice of earnings management in the
banking industry is smaller than the practice of earnings management in the
manufacturing industry. therefore, it is clear that the ratio of the average
difference in the tightness of accounting standards to the practice of earnings
management in the banking industry is smaller than the manufacturing industry. |
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